Regulation 2 Disregard of section 180(5)(b) of the Finance Act 2004

In its application to a pension scheme established under section 67 of the Pensions Act 2008^f1 (duty on Secretary of State to establish a pension scheme), section 180 of the Finance Act 2004^f2 (scheme administration employer payments) has effect as if subsection (5)(b) were omitted.